Legal Opinion
Aurora Corp. v. Tully
New York Court of Appeals
Decided November 29, 1983PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Jasen, J.
We are asked to decide on this appeal whether section 181 of the Tax Law impermissibly discriminates against foreign corporations in violation of the commerce clause of the United States Constitution. We hold that it does and, therefore, do not address petitioner’s equal protection claims.
Petitioner is a foreign corporation incorporated in Illinois which has been licensed to do business in New York since October 1, 1959. In 1973, the New York State Tax Commission (Commission) issued a notice of deficiency to petitioner in the amount of $124,308.51, plus interest,…
2Cases cited18 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Dean Milk Co. v. City of MadisonSupreme Court of the United States · 1951
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
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3Cited by2 opinions
- HCI Distribution, Inc. v. New York State PoliceAppellate Division of the Supreme Court of the State of New York · 2013
- HCI Distribution, Inc. v. New York State PoliceAppellate Division of the Supreme Court of the State of New York · 2013